The auditor maintains and practices a code of conduct toward his preclears known as the Auditor’s Code. This is a doctrine of rules that must be strictly followed to ensure that preclears receive the greatest possible spiritual gain from auditing. The Auditor’s Code was evolved over many years of observation. It is the code of ethics that governs an auditor’s actions.

For example, in keeping with the Auditor’s Code, an auditor promises never to use the secrets divulged by preclears in an auditing session. Traditionally, all communications between a minister and his parishioners have been privileged and confidential and such is the case in auditing. The confidences given in trust during an auditing session are considered sacrosanct by the Church and are never betrayed.

Auditing is only successful when the auditor conducts himself in accordance with the Code. An auditor never tells the preclear what he should think about himself nor offers his opinion about what is being audited. A goal of auditing is to restore the preclear’s certainty in his own viewpoint; evaluation for the preclear only inhibits attainment of this goal. Hence, such evaluation is prohibited by the Code.

The qualities instilled by the Auditor’s Code are essentially those held to be the best in people. An auditor shows his preclears kindness, affinity, patience and other such virtues to assist preclears in confronting areas of spiritual upset or difficulty.